Expanding Waynes code:

DECLARE @test-2 TABLE (id INT, val VARCHAR(100));

INSERT INTO @test-2

SELECT 1,'jack,25,A67,91J,67,99' UNION ALL

SELECT 2,'jill,5,8,V3' UNION ALL

SELECT 3,'john,7,D4' UNION ALL

SELECT 4,'bill,66,84';

WITH CTE AS

(

SELECT *

FROM

@test-2

CROSS APPLY

(SELECT * FROM dbo.DelimitedSplit8K(val, ',')) x

)

SELECT UserName = CTE1.Item, SaleNumber = REPLACE(CHAR(39) + CTE2.Item + CHAR(39), CHAR(39)+CHAR(39), CHAR(39))

FROM CTE CTE1

INNER JOIN (SELECT Item,id FROM CTE WHERE ItemNumber > 1 ) CTE2 ON CTE1.id=CTE2.id

WHERE CTE1.ItemNumber = 1;